№ 8/2022

Fìnansi Ukr. 2022 (8): 118–128https://doi.org/10.33763/finukr2022.08.118

SCIENTIFIC DISCUSSIONS

KHOMYN Petro ¹

¹Ternopil Ivan Puluj National Technical University
OrcID ID : https://orcid.org/0000-0003-3964-6557

Tax policy of Ukraine against the background of classical principles of taxation

Introduction. Despite the sufficient number of publications by domestic scientists, which contain thorough recommendations regarding the formation of a balanced taxation system in Ukraine, attempts to implement them are of a contradictory nature. This is confirmed by permanent stochastic amendments and additions to the Tax Code of Ukraine, which are characterized by a lack of systematicity.
Problem Statement. At various stages of the development of tax policy in Ukraine, almost no systematic studies of its effectiveness were conducted. Taking into account the challenges of destabilization in the global economic space, the introduction of coordinated management mechanisms capable of simultaneously regulating the components of the fiscal space remains relevant.
Purpose. Analytical understanding of tax policy in the context of its effectiveness.
Results. The emphasis is placed on the need to adhere to the classical principles of taxation, first of all, the combination of equality of subjects regarding tax payments with the economy of this process due to the proper selection of the source of taxation. Attention is focused on the inadmissibility of “manual control ” of value-added tax refunds and the feasibility of a combined method of its application in the raw materials sector by combining it with sales tax is substantiated.
Conclusions. On the basis of an analytical understanding of tax policy in the context of effectiveness from the standpoint of both the formation of the revenue part of the State Budget of Ukraine and the observance of the principle of economy of the current taxation system, supported by factual indicators in terms of individual taxes, measures to eliminate its shortcomings are proposed. To ensure the balance of such measures, the need for their preliminary approval in the form of an experiment is substantiated.

Keywords:tax policy, optimization, principles of taxation, efficiency, reforming, consistency, stochasticity

JEL: H20, Н21, Н22

KHOMYN P. . Tax policy of Ukraine against the background of classical principles of taxation / P. . KHOMYN // Фінанси України. - 2022. - № 8. - C. 118-128.

Article original in Ukrainian (pp. 118 - 128)

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